Research on Investment Efficiency of Environmental Protection Resources of Chemical Enterprises Based on Audit Information

摘要

There are many environmental pollution factors in the production process of chemical enterprises. Environmental protection is a prerequisite for normal production in the entire chemical industry, and a large amount of resources should be put into environmental protection for preventing environmental pollution accidents. This paper systematically discusses the requirements of application for the introducing audit data to efficiency assessment system of environmental protection resources. meanwhile, the characteristics of recommended methed of DEA are also explained. This DEA method of efficiency assessment can be applied to all units of a chemical enterprise which may cause environmental pollution accidents in chemical production, and is also used to estimate and reflect the efficiency of resource invested to prevent environmental pollution accidents. Based on the function of this evaluation system, the main framework of data envelopment analysis (DEA) of efficiency evaluation system which is consistent with the characteristics of audit data of chemical enterprises is proposed. The purpose of this study is to help effectively manage the resources invested in environmental protection based on information of auditing.